Common Goods and Services Tax Electronic Portal enables centralized registration, tax payment, returns, integrated tax settlement and e way bill processing. The Government, on the Council's recommendation, may notify a Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill processing, and to carry out other prescribed functions.
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Provisions expressly mentioned in the judgment/order text.
Common Goods and Services Tax Electronic Portal enables centralized registration, tax payment, returns, integrated tax settlement and e way bill processing.
The Government, on the Council's recommendation, may notify a Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill processing, and to carry out other prescribed functions.
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